Experts analyze the legal framework for the Games as it moves through the Senate

At the end of October of the same year, the Chamber of Deputies approved the bill PL 2.796/2021, known as the Legal Framework for Games.

The draft proposed by MP Kim Katagiri was approved as a substitute submitted by the speaker, MP Darcy de Matos (PSD-SC) and details such things as tax incentives for the development of games in the country and excludes support. For machines for gaming machines and similar functions defined as gambling and excluded from the initiative.

For some experts, the proposal goes in favor of the Brazilian gaming market, identifying the development of electronic games as technological research and innovation, allowing tax incentives for the sector, but there are those who see inconsistencies in the content. In the interpretation of the law.

MP Darci de Matos argues that equalization of taxation will give more equality to this market. “Currently, the legislation treats electronic games as gambling, like slot machines, which makes the tax extremely high,” the speaker explained while defending the issue, noting that “there is a huge potential in this economic segment in the country that is still unexplored.”

According to the text, the production, import, commercialization and development of electronic games in Brazil, as well as the provision of entertainment services related to them, is gaining momentum as a free initiative of professionals in the segment. For the specialists of Peck Advogados, the project “directly affects the legal relations established both in terms of electronic games, as an intangible intellectual asset, and in the electronic sports market”, which can affect national development. games.

Lawyer in the fields of contracts, innovation and legal design, Gabriel Arantes, from the same office, notes that “according to the freedom granted to the development and use of games, electronic games can be used not only for entertainment purposes, but also for: didactic work in a school environment, trainings and simulations and even therapeutic activities”.

For Maurizio Tamer, technology lawyer at Machado Meyer’s office, “the progress of the project is very important to encourage the entire industry in this sector, from developers to hardware and peripheral manufacturers, and bring more legal security. [e] Promotes fair recognition of the growth of eSports and promotes technological education and innovation.”

According to Rafael Marchetti Marcondez, PhD in mobile phone, in his analysis, the fact could “end up causing major problems for the gaming industry, putting it at the center of a dispute between states and municipalities in a new discussion.” Frequency of ICMS or ISS. Don’t forget to mention the consequences that this or that framework can bring with respect to federal taxes.”

Thus, according to the analyst, “the proposal of taxation provided by PL 2796/2021 turns out to be inadequate. It should be noted that online games in the gaming industry are actually services provided by the developer and not just “computer products” as defined by the project.

“In summary, the legislator proposes that games be taxed like computers and IT products. In doing so, he discusses games that are embodied by physical support. [mas] It ignores the fact that today the gaming sector works mostly online, without the need to work on a computer or a console,” the professional notes.

“Thus, the project could cause major problems in the gaming industry, putting it at the center of a dispute between states and municipalities, in a new discussion about ICMS or ISS cases. Don’t forget to mention the impact of this or that framework in relation to federal taxes,” concludes the professor.

The bill is now being evaluated by senators, who can propose changes and additions to the text, or send it to the federal government for sanction. The full text is posted on the website of the Chamber of Deputies.

Field Law

Image: photomontage

** This text does not necessarily reflect the opinion of the UAI portal.

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